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Corporate Income Tax Reform for Trade Competitiveness

Sales Factor Apportionment for International Corporate Taxation: Congress can lower the corporate tax rate, improve export competitiveness and fight tax avoidance through profit shifting while preserving tax revenue. The problem of profit shifting to tax haven countries is out of control and must be fixed to put US manufacturers on a level playing field with transnational companies and importers. Switching to sales factor apportionment for corporate taxation fixes these problems and makes income tax border adjustable.

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